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2004 (1) TMI 290 - AT - Income TaxExtract: .......d and set aside the impugned order and restore the same to the file of Assessing Officer who may pass a fresh order in accordance with the directions of the Tribunal as aforesaid after affording a reasonable opportunity of being heard to the assessee. 20. In the result, these appeals of the appellants assessees are allowed for statistical purposes.
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